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Article 17 outlines the mandatory registration and deregistration procedures for MNEs subject to the Bahrain DMTT. The Filing Constituent Entity is responsible for registering with the National Bureau for Revenue as prescribed by the Regulations. The Bureau maintains the authority to designate filing entities, register entities based on its own assessment, and even require Excluded Entities to register. Registrants must also submit formal requests for deregistration when applicable. All procedures, including deadlines and amendment of registration info, must align with OECD Pillar Two standards to ensure a transparent and accurate database of taxable multinational entities within the Kingdom.
Chapter 4 - Tax Procedures and Obligations
Article 17 - Registration and Deregistration Procedures
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